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Technical updates March 2019

Our roundup of regulatory news.

The IAASB has published a professional scepticism communiqué, part of a series highlighting the IAASB’s efforts to appropriately reflect professional scepticism in its standards, together with other relevant news and information. This issue has a particular focus on professional scepticism and quality management.

Hans Hoogervorst delivered a speech describing the global nature of IFRS Standards, the recently issued major Standards and the International Accounting Standards Board's work on improving the formatting and structure in IFRS financial statements through its Primary Financial Statements project.